The guidance on the row 0020 Share based payments is as follows: Annex V. part 2. Art 311. For reporting of staff expenses by type of benefits, the following definitions shall be used: b. ‘Share based payments’ shall include the amount recognised in the reference period as staff expenses for share based payments; IFRS 2.44 An entity shall disclose information that enables users of the financial statements to understand the nature and extent of share-based payment arrangements that existed during the period. IFRS2.30: For cash-settled share-based payment transactions, the entity shall measure the goods or services acquired and the liability incurred at the fair value of the liability. Until the liability is settled, the entity shall remeasure the fair value of the liability at the end of each reporting period and at the date of settlement, with any changes in fair value recognised in profit or loss for the period. A liability is recognised for the fair value of cash-settled transactions. The fair value is measured initially and at each reporting date up to and including the settlement date, with changes in fair value recognised in employee benefits expense. During a reporting period you can have negative share based payments amounts, e.g. in case you do not have actual cost but only negative fair value adjustments (for example the stock price has decreased).